Gestión financiera de las cuentas por cobrar de la Cooperativa de Ahorro y Crédito San Antonio Ltda., parroquia La Unión periodo 2022.

The present case study was carried out at the San Antonio LTDA Savings and Credit Cooperative, an agency of the Union, where aspects related to collection management are investigated, due to the fact that in the 2022 period the turnover of accounts payable was slower. ; For this reason, the general objective was to analyze the accounts receivable of the San Antonio LTDA Savings and Credit Cooperative of the La Unión Parish, period 2022. The methodological framework of the research is made up of the types of documentary research and field, the inductive method was also applied, because each of the findings obtained in the study was characterized; while the techniques used were an interview and documentary analysis, whose instruments were the interview guide and financial ratios, which allowed obtaining relevant results with respect to the management of accounts receivable. The conclusions of the research are: The turnover of the cooperative's accounts receivable experienced a negative variation of 16%, since, in 2022, these accounts rotated 0.16 times; while in 2021 it was 0.19 times, in addition the delinquency indicator of 2.30% for the year 2022 and 3.94% in the 2021 period.

• 1. autor: García Ayala, Carla Carolina (author)
• Format: bachelorThesis
• Wydane: 2023
• Hasła przedmiotowe: Cuentas por cobrar; Razón financiera; Índice de morosidad
• Dostęp online: http://dspace.utb.edu.ec/handle/49000/15204